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Earnings management - Wikipedia

en.wikipedia.org/wiki/Earnings_management

Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management  ...

Earnings Management Definition | Investopedia

www.investopedia.com/terms/e/earnings-management.asp

Earnings management is the use of accounting techniques to produce financial reports that present an overly positive view of a company's business activities ...

WHAT IS EARNINGS MANAGEMENT?

www.swlearning.com/pdfs/chapter/0324223250_1.PDF

This chapter defines earnings management and explains the difference between legal and illegal earnings management (commonly called “cooking the books”).

What Drives Earnings Management? - Journal of Accountancy

www.journalofaccountancy.com/issues/2000/oct/whatdrivesearningsmanagement.html

Sep 30, 2000 ... One of the processes he blasted was earnings management—an effort among the issuers of financial reports (managements and boards of ...

What is Earnings Management? definition and meaning

www.investorwords.com/7606/earnings_management.html

Definition of earnings management: Manipulation of a company's financial earnings either directly or through indirect accounting methods. This is more...

Definition of Earnings Management - Springer

link.springer.com/chapter/10.1007/978-0-387-25771-6_2

In this chapter, we introduce a formal definition of earnings management and compare it to alternative definitions. Given the generality of the term, we expand the ...

Earnings Management: Definition, Techniques & Examples - Video ...

study.com/academy/lesson/earnings-management-definition-techniques-examples.html

Earnings management is a hot topic in the accounting world. In this lesson, you will learn what it is, what techniques are most popular and see...

Earnings Management and Manipulation by Scott McGregor

webpage.pace.edu/pviswanath/notes/corpfin/earningsmanip.html

Earnings management is the acceleration or deferral of expenses or revenue through operating or accounting practices with the objective to produce consistent ...

Earnings Management Definition from Financial Times Lexicon

lexicon.ft.com/Term?term=earnings-management

Financial reporting requires management to make estimates about future benefits and obligations. For example, management is required to estimate the fraction ...

When earnings management becomes cooking the books - FT.com

www.ft.com/content/90ce4c50-cdd3-11d9-9a8a-00000e2511c8

May 26, 2005 ...Earnings management” includes both legitimate and less than legitimate efforts to smooth earnings over accounting periods or to achieve a ...

Answer
Earnings Management
The use of accounting techniques to produce financial reports that may paint an overly positive picture of a company's business activities and financial position. Earnings Management takes advantage of how accounting rules can be applied and are... More »
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What is earnings management? | Investopedia

www.investopedia.com

Before diving into what earnings management is, it is important to have a solid understanding of what we mean when we refer to earnings. Earnings are the ...

QUALITY OF EARNINGS ANd EARNINGS mANAGEmENT - AICPA

www.aicpa.org

EARNINGS mANAGEmENT. A Primer for Audit Committee Members. BY Roman L. WeiL. » FEBRUARY 09. What is Quality of Earnings?1. The terms “quality of ...

Earnings Management - Fraud Magazine

www.fraud-magazine.com

Earnings management becomes fraud when companies intentionally provide materially misstated information. W.R. Grace and Co. officials, for example, learned ...